Principal Commissioner of Income-tax--8 Mumbai v. Sumatichand Tolamal Gouti

111 Taxmann.com 287Supreme Court of India2019#4277 most cited

What is Principal Commissioner of Income-tax--8 Mumbai v. Sumatichand Tolamal Gouti authority for?

A revisional order under section 263 is not sustainable if the Assessing Officer has made adequate inquiries during the assessment proceedings, even if those inquiries are not explicitly detailed in the assessment order. The adequacy of the inquiry is paramount.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also referred to as

Sumatichand Tolamal Gouti · section 263 · revisionary power · assessing officer inquiry · adequate enquiry · prejudicial to interest of revenue · Principal Commissioner of Income-tax · reassessment · assessment procedure

Sections most often in play

Section 142(1)Section 143(3)Section 263Section 131Section 132Section 133(6)Section 133ASection 139(1)

Issues it is cited on

prejudicial to interest of revenueon money receiptlack of enquiryinadequate enquiryrevision u/s 263on-moneymalabar industrialrevision under section 263section 263(1)principal commissioner of income-taxerroneous and prejudicialrevenue expenditure

Judgments citing Principal Commissioner of Income-tax--8 Mumbai v. Sumatichand Tolamal Gouti

Rajesh Balvantrai Brahmbhatt, Ahmedabad vs. The Pr. CIT(Central), Ahmedabad

In the result, the appeals of the assessee is allowed

ITA 1158/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

Section 131Section 132Section 133(6)Section 133ASection 143(3)Section 153CSection 263

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.1157 to 1160/Ahd/2025 Asstt.Year : 2017-18 to 2020-21 Rajesh Balvantrai Brahmbhatt Vs. The Pr.CIT(Central) 21, Rambaug, Nr.Karnavati Club Aaykar Bhavan, Ambli B.O., Ahmedabad. Mamdapura Ahmedabad 380 058. PAN : ACLPB 0925 G (Applicant) (Responent) : Assessee by…

Rajesh Balvantrai Brahmbhatt, Ahmedabad vs. The Pr. CIT(Central), Ahmedabad

In the result, the appeals of the assessee is allowed

ITA 1157/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

Section 131Section 132Section 133(6)Section 133ASection 143(3)Section 153CSection 263

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.1157 to 1160/Ahd/2025 Asstt.Year : 2017-18 to 2020-21 Rajesh Balvantrai Brahmbhatt Vs. The Pr.CIT(Central) 21, Rambaug, Nr.Karnavati Club Aaykar Bhavan, Ambli B.O., Ahmedabad. Mamdapura Ahmedabad 380 058. PAN : ACLPB 0925 G (Applicant) (Responent) : Assessee by…

Pramukh Aranya Developers, Junagadh vs. Pr. CIT, Rajkot-1, Rajkot

In the result, the appeal of the assessee (in ITA No

ITA 372/RJT/2024[2018-19]Status: DisposedITAT Rajkot28 Apr 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.372 /Rjt/2024 (निर्धारण वर्ष/Assessment Year: (2018-19) M/S. Pramukh Aranya Developers Office No. 5, First Floor, Cit Centre, Opp. New Collector Officer, B/H. Sardar Baug, Junagadh - 362001 The Pr. Cit-1, Vs. Aayakar Bhawan, Race Course Ring Road, Rajkot - 360001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaofp3393F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Appellant By राजस्व की प्रत्यर्थी ओर से/Respondent By : Shri Mehul Ranpura, Ld. Ar : Shri Sanjay Punglia, Ld.Cit (Dr) सुनवाई की तारीख / Date Of Hearing घोषणा की तारीख/Date Of Pronouncement Per Dr. A. L. Saini, Am: : 04/02/2025 : 28/04/2025 आदेश / Order By Way Of This Appeal, The Assessee Has Challenged The Correctness Of The Order Dated 30.03.2024, Passed By The Learned Principal Commissioner Of Income- Tax (In Short “Ld Pcit"), Under Section 263 Of The Income-Tax Act, 1961 (Hereinafter Referred To As 'The Act'), For The Assessment Year2018-19.Grievances Raised By The Assessee, Which, Being Interconnected, Will Be Taken Up Together, Are As Follows: M/S. Pramukh Aranya Developers V. Pcit

For Respondent: Shri Mehul Ranpura, Ld. AR
Section 143(3)Section 22Section 23(5)Section 263

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट । IN THE INCOMETAXAPPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.372 /RJT/2024 (निर्धारण वर्ष/Assessment Year: (2018-19) M/s. Pramukh Aranya Developers Office No. 5, First Floor, Cit Centre, Opp. New Collector Officer, B/h. Sardar Baug, Junagadh - 362001 The Pr. CIT-1, Vs. Aayakar Bhawan, Race Course Ring Road, Rajkot - 360001 स्थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAOFP3393F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Appellant by राजस्व की प्रत्…

Shree Auro Iron Limited, Jaipur vs. Principal Commissioner of Income Tax-I, Jaipur

In the result, this appeal of the assessee is allowed

ITA 788/JPR/2024[2016-17]Status: DisposedITAT Jaipur12 Mar 2025AY 2016-17
For Appellant: Shri Pravin Saraswant, CAFor Respondent: Mrs. Alka Gautam, CIT DR
Section 142(1)Section 143Section 145ASection 147Section 148Section 151Section 263Section 48

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं./ITA No. 788/JPR/2024 निर्धारण वर्ष / Assessment Year : 2016-17 Shree Auro Iron Limited, बनाम Principal Commissioner of 11, Dudu Bagh, Vs. Income-tax-I, Loha Mandi S.C. Link Road, Jaipur. Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No. AAECS 0826 R अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Pravin Saraswant, CA राजस्व की ओर…

Horizon Dwellings Private Limited, Bareilly vs. PCIT, Bareilly

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 77/LKW/2022[2017-2018]Status: DisposedITAT Lucknow06 Jan 2025AY 2017-2018

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriahorizon Dwellings Pvt Ltd V. Pcit, Bareilly, Navjeevan Appartments, Income Tax Department, Opposite Parag Factory, Bareilly (Up)-243001. Badaun Road, Kargaina, Bareilly-243001. Pan:Aacch6839F (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER Horizon Dwellings Pvt Ltd v. PCIT, Bareilly, Navjeevan Appartments, Income Tax Department, Opposite Parag Factory, Bareilly (UP)-243001. Badaun Road, Kargaina, Bareilly-243001. PAN:AACCH6839F (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Adv. Respondent by: Shri Sunil Kumar Rajwanshi, Addl. CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: (A) This is an appeal preferred by the assessee against the order of the Ld. Principal Commissioner of Incom…

Career Point Limited, Kota, Rajasthan vs. Principal Commissioner of Income Tax, Udaipur, Rajasthan

In the result, the appeal of the assessee is allowed

ITA 242/JPR/2023[2018-19]Status: DisposedITAT Jaipur22 Aug 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri Ajey Malik (CIT)
Section 143(2)Section 143(3)Section 14ASection 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 242/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19. cuke Career Point Limited, The Principal Commissioner of Vs. 112-B, Shakti Nagar, Income-tax, Kota. Udaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AABCC 4963 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vijay Goyal, CA & Shri…

George Kochuparambil, Prop. United Granites & Metals, Thodupuzha vs. Central Circle, Kochi

In the result, the appeal filed by the assessee is dismissed

ITA 190/COCH/2021[2017-18]Status: DisposedITAT Cochin30 Mar 2023AY 2017-18

Bench: Smt. Beena Pillai, Juduicial Member & Ms. Padmavathy Sshri George Kochuparambil Kochuparambil House Dcit/Acit, Central Vazhithala P.O. Vs. Circle Thodupuzha Kochi Idukki 685583 Pan – Afjpk9650E Appellant Respondent Appellant By: Shri Mathew Joseph, Ca Respondent By: Shri M. Jarasekhar, Cit-Dr Date Of Hearing: 10.01.2023 Date Of Pronouncement: 30.03.2023

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri M. Jarasekhar, CIT-DR
Section 135Section 143(2)Section 143(3)Section 263Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SMT. BEENA PILLAI, JUDUICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Shri George Kochuparambil Kochuparambil House DCIT/ACIT, Central Vazhithala P.O. Vs. Circle Thodupuzha Kochi Idukki 685583 PAN – AFJPK9650E Appellant Respondent Appellant by: Shri Mathew Joseph, CA Respondent by: Shri M. Jarasekhar, CIT-DR Date of Hearing: 10.01.2023 Date of Pronouncement: 30.03.2023 O R D E R Per: Beena Pillai, JM The present appeal is filed by the assessee against the order dated 12.10.2021 passed by the Pr. CIT (Central), Kochi under Section 263 of the I…

Shri Chandubhai Ramjibhai Kaqthiriya, Jasdan, Dist. Rajkot-364490 vs. The Pr. CIT-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 70/RJT/2022[2017-18]Status: DisposedITAT Rajkot14 Mar 2023AY 2017-18

Bench: Or At The Time Of Hearing Of Appeal.”

For Appellant: Shri Gaurang Khakhar, Ld. A.RFor Respondent: Shri Shramdeep Sinha, Sr. D.R
Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Chandubhai Ramjibhai Pr. CIT, Kaqthiriya, 49 Motisheri, Rajkot-1 Juna Pipalia, Vs (Respondent) Jasdan, Rajkot-364490 PAN: BWRPK2156F (Appellant) Assessee by: Shri Gaurang Khakhar, Ld. A.R. Revenue by: Shri Shramdeep Sinha, Sr. D.R. Date of hearing : 06-03-2023 Date of pronouncement : 14-03-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2017-18, aris…

Corus Vitrified Pvt. Ltd., Morbi vs. The Principal Commissioner of Income Tax - 1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 119/RJT/2022[2017-18]Status: DisposedITAT Rajkot24 Feb 2023AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri Shramdeep Sinha, Sr. D.R
Section 115BSection 143(3)Section 263Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Corus Vitrified Pvt. Ltd., Principal Commissioner Morbi of Income Tax-1, PAN: AAECC3548E Vs Rajkot (Appellant) (Respondent) Assessee by: Shri Vimal Desai, A.R. Revenue by: Shri Shramdeep Sinha, Sr. D.R. Date of hearing : 31-01-2023 Date of pronouncement : 24-02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2017-18, arises from order of the Principal…

Shri Mukesh Chand Mal Pitti, Gandhidham-Kutch vs. The Pr. CIT-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 124/RJT/2022[2017-18]Status: HeardITAT Rajkot21 Feb 2023AY 2017-18

Bench: The Hearing Of Appeal. Total Tax Effect (See Note Below)

For Appellant: Shri R.K. Doshi, A.RFor Respondent: Shri Shramdeep Sinha, CIT-D.R
Section 142(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Mukesh Chand Mal Pitti, Pr. CIT, Office No. S/6, 2nd Floor Rajkot-1 Ratnkala Arcade, Plot No. Vs (Respondent) 231, Ward No. 12B, Gandhidham-370201 PAN: AESPP9402K (Appellant) Assessee by: Shri R.K. Doshi, A.R. Revenue by: Shri Shramdeep Sinha, CIT-D.R. Date of hearing : 06-02-2023 Date of pronouncement : 22-02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal…

Shri Hari Kishan Goyal, Indore vs. Pr CIT-2, Indore

In the result, the grounds of appeal of the assessee are allowed

ITA 157/IND/2020[2015-16]Status: DisposedITAT Indore30 Jan 2023AY 2015-16

Bench: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER, SHRI B.M. BIYANI, ACCOUNTNT MEMBER Shri Hari Kishan Goyal, Indore

For Appellant: Shri Ashish Goyal, A.RFor Respondent: Shri P.K. Mishra, CIT-D.R
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE [CONDUCTED THROUGH VIRTUAL COURT ] BEFORE: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER And SHRI B.M. BIYANI, ACCOUNTNT MEMBER Assessment Year 2015-16 Shri Hari Kishan Goyal, Pr. CIT-2, Indore Indore PAN: ADVPG8753E Vs (Respondent) (Appellant) Assessee by: Shri Ashish Goyal, A.R. Revenue by: Shri P.K. Mishra, CIT-D.R. Date of hearing : 08-12-2022 Date of pronouncement : 30-01-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2015-16, arises from order of the Principal Commissioner of Income Tax-2, Indo…

Shyam Sunder Verma, Bhopal vs. Pr. CIT -2, Bhopal

In the result, the appeal of the assessee is allowed

ITA 993/IND/2019[2015-16]Status: DisposedITAT Indore22 Nov 2022AY 2015-16
For Appellant: NoneFor Respondent: Shri P.K. Mitra, CIT-D.R
Section 194CSection 263Section 26A

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE [CONDUCTED THROUGH VIRTUAL COURT] BEFORE: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER AND SHRI B.M. BIYANI, ACCOUNTNT MEMBER Assessment Year 2015-16 Shyam Sunder Verma, Pr. Commissioner of 102-A, Sector-A, Income Tax-2, Industrial Area, Vs Bhopal Govindpura, Bhopal (Respondent) PAN: AALPV2213P (Appellant) Assessee by: None Revenue by: Shri P.K. Mitra, CIT-D.R. Date of hearing : 29-08-2022 Date of pronouncement : 22 -11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2015-16, arises from order of the…

Rivet Electrical Pvt Ltd, Faridabad vs. Pr. CIT, Faridabad

In the result, the appeal of the assessee is allowed

ITA 6225/DEL/2019[2014-15]Status: DisposedITAT Delhi15 Nov 2022AY 2014-15

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2014-15] Rivet Electrical Pvt.Ltd., Vs Pr.Cit, Ff-9, Vishnu Place, Faridabad, Near Neelam Flyover, Sec-20B, Haryana. Faridabad, Haryana-121002. Pan-Aafcr8803C Appellant Respondent Appellant By Shri Rajeev Saxena, Adv., Ms. Sumangl Saxena, Adv. & Shri Sahyamsunder, Adv. Respondent By Shri Anuj Garg, Sr.Dr Date Of Hearing 12.10.2022 Date Of Pronouncement 15.11.2022

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER [Assessment Year : 2014-15] Rivet Electrical Pvt.Ltd., vs Pr.CIT, FF-9, Vishnu Place, Faridabad, Near Neelam Flyover, Sec-20B, Haryana. Faridabad, Haryana-121002. PAN-AAFCR8803C APPELLANT RESPONDENT Appellant by Shri Rajeev Saxena, Adv., Ms. Sumangl Saxena, Adv. & Shri Sahyamsunder, Adv. Respondent by Shri Anuj Garg, Sr.DR Date of Hearing 12.10.2022 Date of Pronouncement 15.11.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the Assess…

Zahurahmed Abdulpazzak Valjiwala, Himmatnagar vs. The Pr. CIT-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 76/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad10 Nov 2022AY 2017-18
For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Alok Kumar, CIT-D.R
Section 143(3)Section 263Section 40Section 43B

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Zahurahmed Abdulrazzak Pr. CIT-1, Valjiwala, C/o Raj Deep Ahmedabad Tours & Travels, Hajipura, Vs (Respondent) Himatnagar, Himatnagar-383001, Gujarat PAN: ABRPV6517D (Appellant) Assessee by: Shri Sunil Talati, A.R. Revenue by: Shri Alok Kumar, CIT-D.R. Date of hearing : 26-09-2022 Date of pronouncement : 10-11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the Pri…

Sachchade Food Pvt. Ltd., Ahmedabad vs. The Pr. CIT-3, Ahmedabad

ITA 89/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad07 Oct 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 89/Ahd/2021 िनधा"रण वष"/Asstt. Year: 2016-2017 Sachchade Food Private Limited, P.C.I.T., 407/3, New Ahmedabad Industrial Vs. Ahmedabad-3, Estate, Ahmedabad. Village: Moraiya Tal. Sanand, Ahmedabad-382213. Pan: Aatcs9292G

For Appellant: Shri Mehul Thakkar, A.RFor Respondent: Shri James Kurian, CIT. D.R
Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No. 89/AHD/2021 िनधा"रण वष"/Asstt. Year: 2016-2017 Sachchade Food Private Limited, P.C.I.T., 407/3, New Ahmedabad Industrial Vs. Ahmedabad-3, estate, Ahmedabad. Village: Moraiya Tal. Sanand, Ahmedabad-382213. PAN: AATCS9292G (Applicant) (Respondent) Assessee by : Shri Mehul Thakkar, A.R Revenue by : Shri James Kurian, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 26/09/2022 घोषणा क" तारीख /Date of Pronouncement: 0…

M/S. Emboza Granito Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

In the result, appeal filed by assessee is allowed

ITA 240/RJT/2019[2016-17]Status: DisposedITAT Rajkot30 Sept 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 240/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2016-2017

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Aarsi Prasad, CIT. D.R
Section 143Section 143(3)Section 263Section 32ASection 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 240/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2016-2017 M/s Emboza Granito Pvt. Ltd., The Principal Commissioner of Survey No.239/241/241, Vs. Income-tax-3, Sartanpar Road, Rajkot. At. Matel, Dist. Morbi. PAN: AAECE0061G Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Aarsi Prasad, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 07/07/2022 घोषणा क" तारीख /Date of Pronouncement: 03/10/2022 आदेश/O R D E R PER…

Suresh Chand Gupta, Gandhidham vs. Pr. CIT, Rajkot-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 43/RJT/2022[2017-18]Status: DisposedITAT Rajkot28 Sept 2022AY 2017-18

Bench: The Hearing Of Appeal.”

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Jain, CIT-D.R
Section 10Section 143(3)Section 14ASection 263Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year: 2017-18 Shri Sureshchand Gupta The Pr. Commissioner of Plot No. 8, Sector-8, Income Tax, Rajkot-1, Vs Kiran House, Gandhidham Aayakar Bhawan, Race (Kutch), Gujarat-370201 Course Ring Road, Rajkot-360001 PAN: ABZPG6744K (Appellant) (Respondent) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri Sanjeev Jain, CIT-D.R. Date of hearing : 08-07-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER PER BENCH:- This appeal has been filed by the Ass…

Shri Manoj B. Mansukhani, Rajkot-Gujarat vs. The Pr. Commissioner of Income Tax-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 50/RJT/2022[2017-18]Status: DisposedITAT Rajkot21 Sept 2022AY 2017-18
For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Aarsi Prasad, CIT-DR
Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Shri Manoj Bhagwan Principal Commissioner Mansukhani, of Income Tax, Rajkot-1 Plot No. 113-116, Vs (Respondent) Rishi House, Industrial Area Ward No. 6, Gandhidham-Kutch-370201 PAN: ABCPM8333P (Appellant) Assessee by: Shri Kalpesh Doshi, A.R. Revenue by: Shri Aarsi Prasad, CIT-DR Date of hearing : 04-07-2022 Date of pronouncement : 21-09-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2017-18, arises from order of the P…

Om Prakash Agarwal, Jaipur vs. Principal Commissioner of Income Tax, Jaipur-1, Jaipur

In the result, the appeal is allowed

ITA 204/JPR/2022[2017-18]Status: DisposedITAT Jaipur29 Aug 2022AY 2017-18

Bench: Us. In This Appeal The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Shri Praveen Saraswat (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT)
Section 131Section 142(1)Section 143(1)Section 143(2)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 204/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Om Prakash Agarwal Principal Commissioner of Vs. 256, Chhoti Chaupar, Income Tax, Jaipur-1, Jaipur. Jaipur-302003. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABWPA 2846 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Praveen Saraswat (C.A.)…

Principal Commissioner of Income Tax 5 vs. M/S Trimex Fiscal Services Pvt Ltd

Accordingly, the appeal filed by the revenue is allowed and the order

ITAT/56/2021HC Calcutta25 Aug 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

Section 143(3)Section 260ASection 263Section 56Section 56(2)(viib)

…ITAT NO. 56 OF 2021 Page 1 of 25 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 28.07.2022 DELIVERED ON: 25.08.2022 CORAM: THE HON’BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE BIVAS PATTANAYAK ITAT/56/2021 (IA NO: GA/02/2021) PRINCIPAL COMMISSIONER OF INCOME TAX – 5, KOLKATA VERSUS M/S. TRIMEX FISCAL SERVICES PRIVATE LIMITED Appearance:- Mr. Om Narayan Rai, Adv. .….For the Appellant. Mr. Avra Mazumder, Adv. Sk. Md. Bilwal…

Principal Commissioner of Income-tax--8 Mumbai v. Sumatichand Tolamal Gouti (111 Taxmann.com 287) — Cited in 27 Judgments | BharatTax